Complementary integrated circuit field effect transistor devices utilizing guard ring structures spaced from each other and from source and drain regions are well known in the art. Recent advances in the art have provided collapsed guard ring structures in which the guard rings abutt or are very closely spaced from source and drain regions of the various P Channel and N Channel MOSFETs in the integrated structure and from each other. However, the so-called collapsed guard ring structures have reverse breakdown PN junction characteristics which are relatively low, typically approximately 5-7 volts. The more conventional non-collapsed guard ring structures for complementry field effect transistor integrated circuits, also called CMOS integrated circuits, typically operate suitably over a wide range of power supply voltages, varying from lower than 3 volts to greater than 18 volts. Thus, CMOS circuits manufactured using the collapsed guard ring structure have been incompatible with prior non-collapsed guard ring CMOS circuits for high voltage applications.